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The taxpayer posted his construction industry scheme return to HMRC on 12 May 2009. He made a photocopy of the document and marked on the posting date. HMRC claimed not to have received the return by 19 May and imposed a penalty.
The taxpayer appealed and sent a letter to explain he had noted the posting date on the photocopied return because the Revenue had previously denied receiving returns on time.
The First-tier Tribunal noted that previous penalties for late filing had been quashed which supported the taxpayer’s assertion that he had filed his returns within the deadline.
As to HMRC’s statement that the return had been late the department could not produce the return date-stamped on arrival or any other evidence proving lateness.
On the balance of probabilities the First-tier Tribunal accepted the taxpayer...
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